HQ 0087284 - Classification of a cotton comforter cover; classifiable in Heading 6302 as bed linen - United States International Trade Commision Rulings

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HQ 087284

September 18, 1990

CLA-2 CO:R:C:G 087284 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.2090

Ms. Doreen Wai
Second Secretary
Hong Kong Economic & Trade Affairs
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, D.C. 20036

RE: Classification of a cotton comforter cover; classifiable in Heading 6302 as bed linen

Dear Ms. Wai:

This letter is in response to your inquiry of May 16, 1990, on behalf of Windsor Trading Corp., requesting tariff classification of a cotton comforter cover. A sample was submitted for examination.

FACTS:

The submitted comforter cover is made of 100 percent cotton fabric. It is stitched on three sides and closes with snaps on the fourth side.

ISSUE:

Whether the submitted comforter cover is classifiable as bed linen in Heading 6302 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any relative section or chapter notes.

Heading 6302, HTSUSA, provides for bed linen, among other articles. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, bed linen includes, e.g., sheets, pillow cases, bolster cases, eiderdown cases, and mattress covers.

Customs has ruled that a comforter cover is an article of bed linen for classification purposes. (See, e.g., Headquarters Ruling Letter (HRL) 084136, dated June 19, 1989, and HRL 084729, dated August 29, 1989.) Therefore the submitted comforter cover is classifiable in Heading 6302, HTSUSA.

HOLDING:

The submitted comforter cover is classified under subheading 6302.31.2090, HTSUSA, which provides for bed linen, table linen, toilet linen, and kitchen linen, other bed linen, of cotton, other, other, other. The rate of duty is 7.6 percent ad valorem, and the textile category is 362.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The sample is being returned under separate cover.

Sincerely,

John Durant, Director

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